Internal:Audit/Key tax information

From Wikimedia District of Columbia
< Internal:Audit
Revision as of 18:41, 7 May 2022 by Econterms (talk | contribs) (doc on maint of 501c3)
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  • Our Template:Tax deductibility says: "Tax Deductibility: Wikimedia District of Columbia is a public charity under Section 501(c)(3) of the Internal Revenue Code. Your donation is tax deductible to the extent allowed by law. Please reference tax ID number 45-2106571 when reporting your donation."
  • Our MediaWiki:Copyright says: "Wikimedia District of Columbia is the trade name of Wiki Society of Washington, DC Inc., a 501(c)(3) public charity incorporated in the District of Columbia."
  • Internal:Public_Policy/Taking positions on public policy and nonprofit-charity status
  • Must "File an 1120" if have to pay taxes
  • See File:Wikimedia DC Determination Letter.pdf for some of our documentation on this
  • Two of the types of 501(c)(3) nonprofits are public charities and private foundations. WikiDC is and should remain a public charity if possible but its revenue sources would need to satisfy some distributional statements.
  • An IRS web site shows which organizations are public charities.
  • For more on compliance for such organizations, see IRS publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities (2018)
  • Form 1023 and 1024 and variants on those numbers are the formal requests for reinstatement.
  • Form 911 is a request to speed up the evaluation of a reinstatement.
  • Key IRS statements on reinstatement: [1]